If you look at HMRC 480 (2012) expenses and benefits chapter 3. Tax Treatment of Expenses Payments. In 3.2 it lists what constitutes and expense payment, or an allowance. It brings up the issue of 'purchases on behalf of the business' using a company credit card provided to the employee. As long as the employee makes it clear the purchase is on behalf of the company and the supplier accepts that, then it is not an expense payment under the benefit rules. Reading chapter 3. it seems likely that any expense paid by the company on a supplier account, and most paid by a sole director by company card would not be an 'expense payment' to an employee, and therefore would not have to appear on a P11D.
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Company direct payment of expenses and P11Ds
If you look at HMRC 480 (2012) expenses and benefits chapter 3. Tax Treatment of Expenses Payments. In 3.2 it lists what constitutes and expense payment, or an allowance. It brings up the issue of 'purchases on behalf of the business' using a company credit card provided to the employee. As long as the employee makes it clear the purchase is on behalf of the company and the supplier accepts that, then it is not an expense payment under the benefit rules. Reading chapter 3. it seems likely that any expense paid by the company on a supplier account, and most paid by a sole director by company card would not be an 'expense payment' to an employee, and therefore would not have to appear on a P11D.